BILL NUMBER: SB 1234	CHAPTERED  10/10/99

	CHAPTER   942
	FILED WITH SECRETARY OF STATE   OCTOBER 10, 1999
	APPROVED BY GOVERNOR   OCTOBER 10, 1999
	PASSED THE SENATE   SEPTEMBER 9, 1999
	PASSED THE ASSEMBLY   SEPTEMBER 7, 1999
	AMENDED IN ASSEMBLY   SEPTEMBER 3, 1999
	AMENDED IN ASSEMBLY   AUGUST 31, 1999
	AMENDED IN ASSEMBLY   AUGUST 23, 1999
	AMENDED IN ASSEMBLY   AUGUST 16, 1999
	AMENDED IN ASSEMBLY   JULY 7, 1999
	AMENDED IN ASSEMBLY   JUNE 14, 1999
	AMENDED IN SENATE   APRIL 12, 1999

INTRODUCED BY   Senator Schiff

                        FEBRUARY 26, 1999

   An act to amend Sections 1624, 1624.01, 1624.02, and 1624.05 of
the Revenue and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1234, Schiff.  Property taxation:  assessment appeals boards.
   Under existing law, a person appointed or selected to be a member
of an assessment appeals board must have certain qualifications
relating to experience and knowledge.  Existing law encourages every
member of an assessment appeals board to complete certain training
developed and conducted by the State Board of Equalization.
   This bill would, on or after January 1, 2001, require members of
an assessment appeals board to complete a course of training and
continuing education conducted by either the State Board of
Equalization, or by the county at the option of the county.  A member
who does not complete the required training would be deemed to have
resigned, as provided.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 1624 of the Revenue and Taxation Code is
amended to read:
   1624.  A person is not eligible for nomination for membership on
an assessment appeals board unless he or she meets one of the
following criteria:
   (a) Has a minimum of five years professional experience in this
state as a certified public accountant or public accountant, a
licensed real estate broker, an attorney, a property appraiser
accredited by a nationally recognized professional organization, or a
property appraiser certified by the Office of Real Estate
Appraisers.
   (b) Is a person who the nominating member of the board of
supervisors has reason to believe is possessed of competent knowledge
of property appraisal and taxation.
  SEC. 2.  Section 1624.01 of the Revenue and Taxation Code is
amended to read:
   1624.01.  (a) On and after January 1, 2001, any person newly
selected for membership on, or newly appointed to be a member of, an
assessment appeals board shall complete the training described in
subdivision (a) of Section 1624.02 prior to the commencement of his
or her term on the board or as soon as reasonably possible within one
year thereafter.
   (b) A member of an assessment appeals board who does not complete
the training required by this section in the time permitted shall
complete that training within 60 days of the date of the notice by
the clerk advising the member that his or her failure to complete the
training constitutes resignation by operation of law.  If the member
fails to comply within 60 days of the notice by the clerk, the
member shall be deemed to have resigned his or her position on the
board.  Notwithstanding the provisions of this section, a board
member may continue to retain his or her position on the board in
order to complete all appeal hearings to which the member is assigned
and which commenced prior to the date of resignation pursuant to
this subdivision.
  SEC. 3.  Section 1624.02 of the Revenue and Taxation Code is
amended to read:
   1624.02.  (a) Every person newly selected for membership on or
newly appointed to be a member of, an assessment appeals board shall
successfully complete a course of training conducted by either the
State Board of Equalization or by the county at county option.
Training shall include, but not be limited to, an overview of the
assessment process, elements in the conduct of assessment appeal
hearings, and important developments in case and statutory law and
administrative rules.  The curriculum for the course of training
provided by the State Board of Equalization shall be developed in
consultation with county boards of supervisors, administrators of
assessment appeals boards, assessors, and local property taxpayer
representatives.  The curriculum for the course of training provided
by counties shall be developed in consultation with the State Board
of Equalization, assessors, and local property taxpayer
representatives and subject to final approval by the State Board of
Equalization.  Training by the State Board of Equalization shall be
conducted regionally.  For purposes of this section, the term
"successfully complete" shall include full-time attendance at the
course of training and a person's receiving a certificate of
completion given by the entity conducting the training at the
conclusion of the course of training.
   (b) There shall be no charge to counties for training conducted by
the State Board of Equalization pursuant to this section.
  SEC. 4.  Section 1624.05 of the Revenue and Taxation Code is
amended to read:
   1624.05.  (a) A person shall not be eligible for nomination for
membership on an assessment appeals board unless he or she has a
minimum of five years' professional experience in this state as one
of the following:  certified public accountant or public accountant,
licensed real estate broker, attorney, or property appraiser
accredited by a nationally recognized professional organization, or
property appraiser certified by the Office of Real Estate Appraisers.

   (b) Notwithstanding the provisions of subdivision (a), a person
shall be eligible for nomination for membership on an assessment
appeals board if, at the time of the nomination, he or she is a
current member of an assessment appeals board.
   (c) This section shall apply only to an assessment appeals board
in a county with a population of 200,000 or more.
   (d) County population estimates conducted by the Department of
Finance pursuant to Section 13073.5 of the Government Code shall be
used in determining the population of a county for purposes of this
section.
